to reduce from 26 to six weeks the period during which age pension and other payments with unlimited portability can be paid outside Australia at the means-tested rate; and pause for three years the indexation of various income thresholds that apply to certain social security benefits and allowances and the income test free area for parenting payment single; the

Social Security Act 1991

and

Social Security (Administration) Act 1999

to abolish the pensioner education supplement; the

Social Security Act 1991

,

Social Security (Administration) Act 1999

and

Veterans’ Entitlements Act 1986

to abolish the education entry payment; and seven Acts to make consequential amendments.

to: increase family tax benefit (FTB) Part A fortnightly rates by $10.08 for each FTB child in the family up to 19 years of age; restructure FTB Part B by: increasing the standard rate by $1000.10 per year for families with a youngest child aged under one; maintaining certain standard rates for families, single parents who are at least 60 years of age, grandparents and great-grandparents; introducing a reduced rate of $1000.10 per year for individuals with a youngest child aged 13 to 16 years of age who are not single parents aged 60 or more or grandparents or great-grandparents; and removing the entitlement for single parent families who are not single parents aged 60 or more or grandparents or great-grandparents from the start of the calendar year their youngest child turns 17 years of age; and phase out the FTB Part A and Part B end-of-year supplements;

Social Security Act 1991

to increase certain youth allowance and disability support pension fortnightly rates by approximately $7.48 for recipients under 18 years of age; and

to: extend and simplify the ordinary waiting period for all working age payments; extend youth allowance (other) to 22 to 24 year olds in lieu of newstart allowance and sickness allowance; and provide for a four-week waiting period for certain persons aged under 25 years applying for youth allowance (other) or special benefit and require these job seekers to complete certain pre-benefit activities; and the

to reduce the corporate tax rate for small businesses with an aggregated turnover of less than $10 million to 27.5 per cent for the 2016-17 financial year and progressively extend that lower rate to all corporate tax entities by the 2023-24 financial year; and further reduce the corporate tax rate in stages so that by the 2026 27 financial year, the corporate tax rate for all entities will be 25 per cent;

Income Tax Assessment Act 1997

to increase the small business income tax offset to 16 per cent of an eligible individual’s basic income tax liability that relates to their total net small business income from the 2026-27 financial year; and enable small businesses with an aggregated turnover of less than $10 million to access most small business tax concessions, and small businesses with an aggregated turnover of less than $5 million to access the small business income tax offset; and

to: define marriage as a union of two people; clarify that ministers of religion or chaplains are not bound to solemnise marriage; and remove the prohibition of the recognition of same sex marriages solemnised in a foreign country; and the

Sex Discrimination Act 1984

to make a consequential amendment. Also includes a regulation making power so that consequential amendments can be made to other Acts.

to: define marriage as a union of two people; clarify that ministers of religion or chaplains are not bound to solemnise marriage; and remove the prohibition of the recognition of same sex marriages solemnised in a foreign country; and the

Sex Discrimination Act 1984

to make a consequential amendment. Also includes a regulation making power so that consequential amendments can be made to other Acts.

to: define marriage as a union of two people; clarify that authorised celebrants are not bound to solemnise marriage; and remove the prohibition of the recognition of same sex marriages solemnised in a foreign country; and the

Sex Discrimination Act 1984

to make consequential amendments. Also includes a regulation making power so that consequential amendments can be made to other Acts.

to: remove the assets test exemption for youth allowance and austudy payment recipients whose partner receives certain income support payments; extend the means test rules used to assess interests in trusts and companies to independent youth allowance and austudy payment recipients; align income test treatment of gift payments from immediate family members with existing pension rules; harmonise the family tax benefit and youth allowance parental income tests by including tax free pensions and benefits as income for the parental income test; ensure that all students receiving income support receive a health care card; and enable the Australian Statistical Geography Standard remoteness structure used to assess eligibility for student payments to be automatically updated.

to establish a remedial power so that the Commissioner of Taxation can make a disallowable legislative instrument to modify the operation of a taxation law in certain circumstances;

Income Tax Assessment Act 1997

to enable primary producers to access income tax averaging 10 income years or more after they opted out; and

A New Tax System (Luxury Car Tax) Act 1999

to provide an exemption from luxury car tax to certain public institutions that import or acquire luxury cars for the sole purpose of public display. Also makes technical amendments to 10 Acts and repeals 45 excise Acts and the